Services

Electronic Accounting

E-accounting refers to the obligation of keeping accounting records and entries through electronic means and entering your accounting information on a monthly basis through the SAT’S Internet website.

General Information

 

To formally comply with the monthly entering of accounting information, only the account balance and chart of accounts with the SAT’S grouping code that allows their interpretation will be sent.

 

Additionally, taxpayers should be able to generate electronic information of their journal and auxiliary entries to send it to the SAT, only where:

  • The SAT exercises directly its verification authority on the taxpayer or related third parties (audits).
  • The taxpayer files for a refund or makes an offset.

Taxpayers under the Leasing, Professional Services, and Tax Incorporation Regime are relieved from sending Electronic Accounting provided that they register their transactions in the accounting module of the electronic tool “My accounts”.

 

How do I send the e-accounting to the SAT?

The information is sent in compressed files in zip format through the Digital Tax Inbox or in the Formalities section of this Website; the information must be sent with a valid electronic signature.

 

 

More Information

 

Technical document E-Accounting v1.3 (DOCX)

 

Standards

Chart of accounts - July 21, 2017 (PDF)

Account balance  - July 21, 2017 (PDF)

Policies of the period - July 21, 2017 (PDF)

Subsidiary ledger of folios of tax receipts  - July 21, 2017 (PDF)

Subsidiary ledger of account and sub account (PDF)

Digital seal of e-accounting  - July 21, 2017 (PDF)

 

 

 

E-accounting validator

 

About Electronic Accounting

 

 

Legal Framework

 

  • Código Fiscal de la Federación (artículo 28)
  • Reglamento del Código Fiscal de la Federación (artículos 33 y 34)
  • Resolución Miscelánea Fiscal vigente
  • Resoluciones Modificatorias a la Resolución Miscelánea Fiscal
  • Anexo 24 de la RMF

 

 

 

 

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